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Enterprise Intelligence · Audit analytics

The business, as evidence.

Intelligence Studio turns the ERP into a drillable audit-intelligence layer: executive vitals, money-flow graph, Business DNA and compliance health, computed from the same voucher population with method notes for derived indicators.

CORAA Intelligence Studio money-flow graph with ledgers, parties and voucher flows
Answer Block

Enterprise intelligence is audit evidence, not presentation.

In CORAA, enterprise intelligence means management and audit teams read the same transaction-backed source of truth: the CFO sees live vitals and compliance health, internal audit sees process and control exceptions through connected review queues, and the audit team can drill material graph flows back to vouchers or source schedules where available. It is not a BI layer detached from evidence.

Internal audit signals

What the graph helps reviewers see, process by process.

Enterprise intelligence is useful only when it shortens fieldwork. These are the cycle-level questions a CFO, internal auditor or engagement partner can answer before opening individual vouchers.

P2P
Supplier and payment concentration
Duplicate vendors, round-sum payments, late MSME exposure, GRN-to-invoice gaps and unusual party-ledger routes.
O2C
Revenue and receivable pressure
Credit exposure, overdue concentration, credit-note spikes, dispatch-to-invoice gaps and related customer flows.
R2R
Close and journal-entry shape
Manual journal clusters, post-close entries, recurring provisions, suspense movements and account mapping changes.
Cash
Bank, cash and treasury movement
Stale BRS items, unusual transfers, idle funds, borrowing covenant pressure, guarantee exposure and forex sensitivity.
Payroll
Employee and payroll anomalies
Ghost-employee indicators, unusual salary changes, duplicate bank accounts, exit recoveries and statutory deduction gaps.
ITGC
ERP reliance and access risk
Privileged users, stale access, SoD conflicts, job failures, audit-log gaps and unapproved master-data changes.
Three Studio views

One voucher graph, different questions.

The same server-computed payload feeds every view. That matters because executive summaries, flow diagrams and finding counts cannot drift away from each other when the engagement gets updated.

Executive
CFO and partner vitals
Revenue movement, margin pressure, working-capital concentration and compliance health, computed from the books and refreshed with the engagement data.
Money Flow
Where money came from and went
A rupee-weighted graph of ledgers, parties and vouchers. Click a node for the ledger or party; click an edge for the voucher list behind the flow.
Business DNA
How the entity actually operates
Counterparty concentration, seasonality, recurring flow patterns, unusual routes and year-over-year shape changes, without rebuilding the analysis in Excel.
How it works

From ERP data to the graph.

Import ledgers, parties, vouchers and masters from the ERP or workbook source.
Normalise the entity graph: ledgers and parties become nodes; voucher movements become weighted edges.
Run full-population scrutiny rules, journal-entry tests and compliance checks over the same data payload.
Roll the results into executive vitals, money-flow graph and Business DNA, with findings context available through the connected review queues.
Drill material graph flows and source-backed figures to the voucher, source ledger or working-paper trail where available.
From signal to workpaper

A dashboard is not enough without a review queue.

Enterprise Intelligence is strongest when it does not stop at a chart. A concentrated supplier flow, unusual journal cluster or leaver-access pattern should become an RCM test, a monitoring rule, an exception register and, where required, an observation with owner and due date.

RCM
Cycle RCM builder
Convert intelligence signals into control rows with risk, test procedure, evidence and reviewer conclusion.
Rules
Monitoring rules library
Use the graph signals to choose repeatable exception logic for P2P, O2C, R2R, payroll, treasury, compliance and ITGC.
Programmes
Cycle audit programmes
Turn a signal into a procedure set with objective, steps, evidence, sample basis, analytics and red flags.
Walkthrough
Process understanding memo
Document how the process works before deciding which intelligence signals become control rows.
Design gaps
Control gap register
Separate design deficiencies from test failures before signals become observations or monitoring rules.
Ratings
Issue rating matrix
Score validated exceptions consistently before they enter the internal audit report pack.
Sampling
Sampling plan generator
Convert reviewed signal populations into documented control or substantive sample plans before conclusion.
Workbooks
Internal audit repository
Download cycle and industry workbooks that turn the signal into an Excel/PDF working paper trail.
Dashboard
Audit committee pack
Turn reviewed signals into plan progress, observation ageing, overdue action and monitoring-exception views.
Resource bridge

Turn intelligence into fieldwork.

A graph can show where risk concentrates; an audit file still needs scope, controls, tests, evidence, observations and follow-up. Use these resources when a pattern in Intelligence Studio needs to become an auditable procedure.

Internal audit
Resource repository
RCMs, checklists, calculators, monitoring rules and report formats for Section 138 internal audit.
Programmes
Cycle audit programmes
Separate fieldwork pages for P2P, O2C, R2R, H2R, cash, inventory, fixed assets, treasury, compliance and ITGC.
Controls
Control repository
Reusable process-cycle controls with evidence, test procedure and monitoring-rule linkage.
Monitoring
Rules repository
Exception logic for recurring P2P, O2C, R2R, payroll, treasury, compliance and ITGC reviews.
Audit Lens

Built for SA 240 and SA 230 work, not just management reporting

Journal-entry spikes, round-number clusters, unusual counterparties, weekend postings, post-close entries and compliance exceptions sit inside the same graph as the financial flows. The reviewer can move from pattern to exception to voucher without losing the audit trail.

Enterprise Lens

A CFO dashboard that internal audit can defend

Enterprise teams use the same layer for compliance health, group-entity drill-down, working-capital concentration and open action tracking. When a board or audit committee asks what changed, the answer is already tied to transaction evidence.

Where this connects

Intelligence is the layer, not a silo.

Internal audit
Continuous process monitors
RCM results, observations and follow-up actions roll into the same executive health view.
Scrutiny
Ledger and transaction findings
Full-population scrutiny findings become patterns on the graph, not just rows in a queue.
Enterprise
CFO and controller workflows
Compliance intelligence, payroll verification and reconciliation status are visible by entity.
Frequently asked

What teams ask before using it

Enterprise Intelligence is CORAA’s drillable analytics layer over the books. It turns ERP vouchers into executive vitals, a money-flow graph, Business DNA and compliance health, with material graph flows and source-backed figures traceable to vouchers, source schedules or working papers where available. Method notes remain visible for derived ratios and indicators.
A BI dashboard usually reports management KPIs. CORAA Intelligence is built for audit and assurance: it preserves voucher drill-down, links findings to audit procedures, surfaces SA 240-style anomalies and keeps the same evidence trail the working papers use.
No. Ledger Scrutiny and Transactional Scrutiny generate exceptions. Intelligence Studio gives the reviewer the shape of the business those exceptions live in: who moved money to whom, which ledgers dominate flows, where compliance exposure sits, and which findings deserve escalation.
Yes, with role-based access. CFOs and controllers usually use the executive and compliance-health view; internal audit teams use the RCM, flow graph, findings and drill-down views; statutory audit teams use the same evidence trail for planning and focused review.
No. The graph, Sankey and waterfall views read the same server-computed node-and-edge payload. The views change the lens, not the underlying computation, so totals reconcile back to the same voucher population.
It gives internal audit a process-level view of the same voucher population used for RCM tests and monitoring rules. The team can see which parties, ledgers, entities and cycles drive exposure before selecting fieldwork, writing observations or escalating repeat findings.
No. The RCM remains the control record: risk, control, test, evidence, result and observation. Intelligence Studio sits above it as the pattern layer, helping reviewers decide where to drill down and which exceptions deserve management attention.
A useful internal audit dashboard should show audit-plan coverage, high-risk cycles, open observations, overdue action owners, repeat findings, monitoring exceptions, evidence blockers and entity-level exposure. Intelligence Studio adds the transaction pattern behind those numbers so a dashboard item can be traced back to the voucher population or working-paper trail.
It helps teams decide which recurring rules matter. A concentrated supplier flow, stale bank reconciliation item, unusual journal cluster or leaver-access pattern can become a monitoring rule with cadence, owner, exception threshold, reviewer conclusion and follow-up status rather than a one-time dashboard observation.
Yes. The public RCM builders, checklist pages, monitoring-rule libraries and Excel/PDF workbooks are the open resource layer. In the product, Intelligence Studio turns those same structures into routed fieldwork: signal, control row, test, evidence, exception, observation and action tracking.
For enterprises, the buyer is usually an internal audit, finance, controllership or risk leader who needs defensible dashboards over ERP data. For CA firms, the value is a repeatable analytics layer across clients, with partner review over which signals become audit findings.
Ready when you are

Before you sample, read the business first.

Start with one entity. Import the books, run scrutiny, then open Intelligence Studio to see whether the financial story and the transaction evidence say the same thing.

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